Office 366 requires an account to validate the license. Potentially it might work differently for the long term licensed versions (which features released to O365 now wouldn’t reach until the next LTSC release), but I’ve not performed the initial install and licensing of those for clients yet
Or for home users who aren’t already invested in a Microsoft ecosystem your best bet is to just use Libre Office
dimjim@sh.itjust.works 8 hours ago
This is why Microsoft is making it damn near impossible to set up a new computer without logging into a Microsoft account. Luckily the OOBE trick still works (for now).